Examlex
Diseconomies of scale are known as the capacity cushion.
Income Tax Allocation
The process of assigning the income tax expense or benefit to various accounting periods or components.
ASPE
Accounting Standards for Private Enterprises; a set of accounting policies and principles developed for use by private companies in Canada.
Jointly Controlled Enterprises
A business arrangement between two or more parties who share control over the business operations and decision-making process.
Proportionate Consolidation
An accounting method where an investor entity combines its share of each of the assets, liabilities, income, and expenses of a jointly controlled entity with similar items, line by line, in its financial statements.
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